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Syaiful Zuhri Harahap
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Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jalan Sisingamangaraja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
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Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Published by Universitas Labuhanbatu
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) adalah Jurnal Ilmiah dari Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu melalui Lembaga Penelitian dan Pengabdian Masyarakat yang dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara Dosen, mahasiswa dan masyarakat pada umumnya yang terbit 2 (dua) kali dalam setahun. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 265 Documents
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Pengaruh Komite Audit, Ukuran Perusahaan Dan Profutabilitas Terhadap Tax Avoidance Pada Perusahaab Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Irmayani, Ade; Azhar, Iqlima; Muetia, Tuti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3463

Abstract

This study aims to dertemine the effect of the audit committee, on frime size and profitability on tax avoidance in textile and and garment companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. This type of research is a Quantitative population and the sample of this research is all companies listed on the Indonesia Stock Exchange (IDX). The sample is dertemined based on purposive sampling as many as 6 data from textile and garment companies. Data collection methods using literature studies and documentation of the results of the audit committee has no significant positive effect on frim size tax avoidance  significant positive effect on tax avoidance, while profitabilitisynhas a significant negative effect on frim size and profitabilitiy have value Fsign 0,000<0,05 simultaneously effect tax avoidance.
Pengaruh Semangat Kerja Dan Pengawasan Terhadap Loyalitas Pegawai Dinas Tenaga Kerja Dan Transmigrasi Kabupaten Labuhanbatu Utara Marto Hendry, Raja Saul
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 1: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.3184

Abstract

Currently there are still many employees who do not have the spirit of work and the spirit of work and do not really like the supervision of performance conducted by the organization where he works so that many employees who do their jobs in a hurry and not conscientious yag can lead to decreased performance in the organization which ultimately have a negative ; 2) to determine the relationship of supervision of loyalty to the Financial Management Agency and labuhabatu regional assets; 3) to determine the relationship of motivation, and simultaneous or joint supervision of loyalty to the Financial Management Agency and labuhabatu regional assets.    This study is a study with probability sampling or sample available that as many as 66 samples of respondents from a total population of 80 employees determined using slovin formula with an error rate of 5%. This Data is processed using SPSS ( Statistical product and service solution ). The results showed that partially morale has a significant positive influence on loyalty with significan (0.000 < 0.05); supervision has a significant positive influence on semagat work with significant (0.000 <0.05); simultaneously or together variable morale and supervision has a significant positive influence on loyalty with significa (0.000 <0.05). 
Pengaruh Akuntabilitas, Partisipasi, Dan Prinsip Efisiensi Pengelolaan Anggaran Pendapatan Dan Belanja Sekolah Terhadap Kinerja Pegawai Pada SMP Negeri Simpang Kiri Kota Subulussalam Lestari, Yuli; Nurlina, Nurlina; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3580

Abstract

This study aims to determine the effect of accountability,participation, and the principle of efficiency of school budget management on employee performance at Simpang Kiri Junior High School Subulussalam. This study uses quantitative data by distributing questionnaires to respondents to be assessed or scored on each respondent's answer. Sources of data used in this study are primary data obtained and collected from data collection questionnaires given to respondents in SMP Negeri Simpang Kiri Subulussalam. The sample used in this study is saturated sampling. the number of samples in this study as many as 67 respondents with all employees as respondents, which include principals, treasurers, TU, and teachers in SMP Simpang Kiri Subulussalam. Meode used in this study is a quantitative method with IMB SPSS Analysis tool version 25. The results of the research accountability management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, participation management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, the principle of efficiency management of school budget has a positive and significant influence on employee performance, participation and the principle of efficiency in managing school budgets together have a positive and significant influence on employee performance at Simpang Kiri Junior High School in Subulussalam City.
Analisis Kinerja APBD Berdasarkan Rasio Pertumbuhan Pemerintah Kota Medan Febriyanti, Ananda; Syifa, Ainun; Chandra, Diki
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3517

Abstract

Regional financial management is entirely in the hands of local governments. The APBD describes the ability of local governments to manage their finances. This research is a descriptive research that aims to determine the independence and regional financial performance of the city of Medan in terms of growth ratio analysis in the APBD. The results of the study show the financial performance of the Medan City Government in 2015-2021. Where the highest PAD Growth ratio occurred in 2017 which was -26.3% and the lowest occurred in 2020 which was -17.49%. Meanwhile, the highest Regional Revenue Growth in Medan City occurred in 2019, namely -29.74% and the lowest revenue growth occurred in 2020, namely -25.31%. For Regional Expenditure itself, the highest occurred in 2019, namely -20% and the lowest Regional Expenditure growth occurred in 2020, namely -21%. The Growth Ratio from period 2015 to period 2021 is still fluctuating.
Pengaruh Modal Kerja, Harga Ikan Dan Hasil Tangkapan Ikan Terhadap Tingkat Pendapatan Nelayan Di Dusun 3 Bagan Kuala Serdang Bedagai Kurniati, Toiba; Sugianto, Sugianto; Fadhila Rahma, Tri Inda
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3478

Abstract

The level of fishermen's income significantly affects the pattern of life of fishermen, the low level of productivity affects the amount of fishermen's income so that it affects the level of income earned. The low level of fishermen's welfare is a challenge in achieving the goals of fisheries development, including increasing the welfare of fishermen, fish farmers and other coastal communities. Fishing communities whose lives depend on the potential management of fishery resources. However, the visible reality is that the problem of poverty still plagues some coastal communities so that the facts that emerge are social facts that seem ironic in the midst of the abundant wealth of coastal and oceanic resources. Based on the background above, it is necessary to review 1) Does working capital affect fishermen's income? 2) Does the price of fish affect fishermen's income? 3) Does the catch of fish affect the income of fishermen? 4) Do working capital, fish prices and fish catch simultaneously affect fishermen's income? This research was conducted in Dusun 3, Bagan Village, Kuala Serdang Bedagai. The study used a causal associative quantitative research method by distributing questionnaires to 50 respondents. The sampling technique in this study was simple random sampling with multiple linear regression analysis. The results of this study indicate that partially working capital, fish prices and fish catches have a significant effect on income levels in Dusun 3 Bagan Kuala Serdang Bedagai because the significant value is less than 0.05 (<0.05). In this study, the significant value of working capital was 0.001, fish price was 0.012 and fish catch was 0.000 and the effect of working capital variable partially on income level was 36.1%, fish price variable was 26.1% and fish catch variable was 54. 9%. Then simultaneously the variables of working capital, fish prices and fish catches have a significant effect on the level of fishermen's income in Dusun 3 Bagan Kuala Serdang Bedagai with a significant value of 0.00 <0.05 and a decrease coefficient value (R2) of 0.549 or 54.9 %.
Analisis Pelayanan Administrasi Kependudukan Dalam Pembuatan Akta Kelahiran Dan Kartu Keluarga Di Kantor Dinas Kependudukan Dan Pencatatan Sipil Kota Medan Tridyanthi, Khori Ayu; Nurbaiti, Nurbaiti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3590

Abstract

The Department of Population and Civil Registration of the City of Medan is an implementing element of government affairs in the field of population administration and civil registration. The Medan City Population and Civil Registration Office is led by the Head of Service who is under and is responsible for the Mayor of Medan City through the Regional Secretariat. The purpose of this study is to analyze the Population Administration Management in Making Birth Certificates and Family Cards at the Office of the Department of Population and Civil Registration in Medan City. The research method used in this article is descriptive qualitative.
Pengaruh Ukuran Perusahaan, Umur Perusahan, Rofitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Nasution, Aida Fitri; Anggraini, Tuti; Lubis, Arnida Wahyuni
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3154

Abstract

This research will explore the impact of firm size, firm age, profitability, leverage, and sales growth on tax avoidance in food and beverage manufacturing companies listed on the Indonesian stock exchange in 2017-2020. This research is a quantitative research that uses secondary data in the form of financial reports which are accessed through www.idx.ac.id. The research population was 30 manufacturing companies in the food and beverage sector and the research sample was 14 companies obtained using the purposive sampling method for 4 years so that the number of samples was 56 observational data. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews 9. The results show that, firstly, firm size has no effect on tax avoidance so that Companies with high or low total assets have not been able to guarantee that the company will take tax avoidance actions or not. Both, firm age have an effect on tax avoidance this means that companies that experience aging and have long operational times have experience in carrying out tax avoidance actions, so that company size can influence companies to take tax avoidance actions. Third, profitability has no effect on tax avoidance this means that companies that have high or low profitability cannot guarantee that profit before tax causes companies to take tax avoidance actions or not. The four, leverages have no effect on tax avoidance, this means that high or low debt both have high risks, so companies will tend to avoid other major risks to avoid taxes. The five, sales growth has an effect on tax avoidance, this means that the size of the company's sales level will increase the company's profit or profit, so that the tax to be imposed will also increase, therefore the company will tend to take tax avoidance actions. The six, company sizes, company age, profitability, leverage, and sales growth simultaneously affect tax avoidance, So that together,  high or low independent variables can influence companies to take tax avoidance actions.
Pengaruh Lokasi Usaha, Promosi, Kualitas Layanan Dan Store Atmosphere Terhadap Keputusan Pembelian Pada Brastagi Supermarket Rantauprapat (Studi Kasus Pada Brastagi Supermarket Rantauprapat) Sianturi, Aprial; Nasution, Ade Parlaungan; Sumitro, Sumitro
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.3136

Abstract

At this time, consumers not only make a purchase decision just because it is in accordance with their wants and needs or because the price is affordable or cheap but consumers will also decide on the purchase of a product or item by looking at the location, business promotion used, quality of Service and atmosphere or armosphere in the store. Purchasing decisions made by consumers will be influenced by the goods offered price, product, atmosphere, service, location of the company or store. Purchasing decisions are made by consumers with considerations that really support and can benefit the buyer. The population in this study is the customer in Brastagi Supermarket Rantauprapat with a sample determined using the formula that is rounded Wibisono to 100 people. Data collection using research questionnaires distributed directly by researchers in order to obtain primary research data. Analsisis technique used in processing the data used multiple regression test to answer the research hypothesis. The results showed that partially the business location has a positive and significant effect on purchasing decisions in Brastagi supermarket Rantauprapat with a value of T1 count of 2.362 > ttable of 1.660 with a significance of 0.020 < 0.05. Promotion has a positive and significant effect on purchasing decisions in Brastagi supermarket Rantauprapat with T2 count value of 2.101 > ttable of 1.660 with significance of 0.038 < 0.05. Quality of Service has a positive and significant effect on purchasing decisions in Brastagi supermarket Rantauprapat with a value of T3 count of 2.012 > ttable of 1.660 with a significance of 0.047 < 0.05. Store Atmosphere has a positive and significant effect on purchasing decisions with a value of T4 count of 2.836 > ttable of 1.660 with a significance of 0.006 < 0.05. Simultaneously business location, promotion, quality of Service and store atmosphere positive and significant to the purchase decision in Brastagi supermarket Rantauprapat with Fhitung value of 54.042 > from Ftable 3.09 with significance level 0.000 < 0.05 at the level of confidence 95% and Alpha 5%.
Peranan BPR Syariah Alwashliyah Dalam Meningkatkan Bisnis UMKM Melalui Pembiayaan Murabahah Simanjuntak, Wiwin Khairany; Dalimunte, Ahmad Amin
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3550

Abstract

This study intends to decide the job of BPR Syariah in further developing MSMEs in Medan City. This kind of exploration is engaging subjective. The subjects in this study were the gatherings who were utilized as witnesses in a review. There are two witnesses who go about as sources in this review, to be specific the functional head of PT. BPRS Al-Washliyah upwards of 1 individual and staff of the Murabahah Financing Division of PT. BPRS Al-Washliyah upwards of 2 individuals. The procedure for gathering information was finished by utilizing a meeting test as questions connected with the exploration. The outcomes showed that the extent of the biggest number of clients was in June 2018 as numerous as 12%. While the most minimal level of the quantity of clients was in February 2018 which was just 6%, the all out income from murabahah funding items got from 2014 to 2018 expanded and was straightforwardly relative to the expansion in the quantity of clients from 2014 to 2018. This makes the job of BPRS progressively significant in the MSME area. BPRS Al-Washliyah obliges local area organizations beginning at the miniature level. With every one of the upsides of the standards did, the Medan City MSME entertainers proceed to create and develop quickly. Simultaneously adding the presence of BPRS Al-Washliyah in fostering the local area's economy.
Struktur APBD Terhadap Keuangan Daerah Dan Pertumbuhan Ekonomi Di Sumatera Utara Panjaitan, Indy Tiffany; Ramadhani Br. Sibarani, Nissa Nur; Ritonga, Syaiful Abdi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3506

Abstract

Abstract this study aims to evaluate whether the Medan city government has used the budget economically, efficiently, and effectively (value for money), then the budget analysis on regional spending, among others, to determine the occurrence of variance spending, the difference or the difference between the realization of spending with the budget. To determine the growth rate of spending, the development of spending from year to year. To determine the Harmony of spending or balance between spending in the budget function as a means of distribution, allocation and stabilization by the Medan City Government. To measure the level of efficiency of the use of the Medan city government budget in realizing regional spending.. The Data collected and used in this study are secondary data obtained from official documents, namely budget realization reports relating to the budget performance of the Medan City Government from 2016 to 2020 obtained from the Medan City Regional Financial and Asset Management Agency (BPKAD).

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